GOVINDHAN DHARANI DHARAN,CHENNAI vs. ITO, NCW-4(3), CHENNAI

The Ld. AR for the assessee submitted that the FAA dismissed the appeal ex-parte solely on the ground that the assessee had failed to comply with the hearing notices, without adjudicating the issues on merits. The Ld.AR pointed out that the FAA had issued only three hearing notices within a short span of one month, namely on 10.03.2026, 17.03.2026 and 06.04.2026. It was submitted that the assessee had sought adjournments in respect of the first two hearing dates due to genuine reasons. However, the assessee inadvertently failed to take note of the third hearing notice and, consequently, could not appear before the FAA. The Ld.AR contended that, in the above circumstances, the FAA ought to have granted one more effective opportunity of hearing before proceeding to dismiss the appeal ex-parte. It was therefore prayed that, in the interest of justice and equity, the matter be restored to the file of the FAA, granting the assessee one opportunity to properly represent his case. The Ld.AR also undertook that he

The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.

We have heard rival submissions and perused the materials on record. The proceeding before the FAA was ex-parte, since the assessee did not respond to the notices issued. The Ld.AR submitted though the assessee had sought adjournment for first two hearing notices, the FAA had dismissed the appeal of the assessee for non-compliance without granting effective opportunity of hearing to the assessee. The Ld. AR submitted that one more opportunity may be granted to the assessee to represent his case before the FAA and undertook that he would duly appear and furnish the necessary details as and when called for. Considering the submissions of the Ld. AR and in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA

In the result, the appeal filed by the assessee is allowed for statistical purposes.